OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022
Author: OECD
Publisher: OECD Publishing
Total Pages: 658
Release: 2022-01-20
Genre:
ISBN: 9264921915

In a global economy where multinational enterprises (MNEs) play a prominent role, governments need to ensure that the taxable profits of MNEs are not artificially shifted out of their jurisdiction and that the tax base reported by MNEs in their country reflects the economic activity undertaken therein. For taxpayers, it is essential to limit the risks of economic double taxation.

OECD Guidelines for Multinational Enterprises 2002

OECD Guidelines for Multinational Enterprises 2002
Author: Organisation for Economic Co-operation and Development
Publisher: Org. for Economic Cooperation & Development
Total Pages: 160
Release: 2002-12-05
Genre: Business & Economics
ISBN:

The OECD Guidelines for Multinational Enterprises are recommendations to multinational enterprises on their business conduct in such areas as labour, environment, consumer protection and the fight against corruption. The recommendations are made by the 37 adhering governments and, although they are not binding, governments are committed to promoting their observance. This book provides an account of what the 37 adhering governments have been doing to enhance the contribution of the Guidelines to the improved functioning of the global economy. It also provides an overview of the challenges for multinational enterprises of managing their supply chains and their relations with other business partners in a responsible manner.

OECD-FAO Guidance for Responsible Agricultural Supply Chains

OECD-FAO Guidance for Responsible Agricultural Supply Chains
Author: OECD
Publisher: OECD Publishing
Total Pages: 90
Release: 2016-10-14
Genre:
ISBN: 9264251057

OECD and FAO have developed this guidance to help enterprises observe standards of responsible business conduct and undertake due diligence along agricultural supply chains in order to ensure that their operations contribute to sustainable development.

OECD Principles of Corporate Governance

OECD Principles of Corporate Governance
Author: OECD
Publisher: OECD Publishing
Total Pages: 42
Release: 1999-10-06
Genre:
ISBN: 9264173706

These principles of corporate governance, endorsed by the OECD Council at Ministerial level in 1999, provide guidelines and standards to insure inclusion, accountability and abilit to attract capital.

Assessing the Economic Impacts of Environmental Policies Evidence from a Decade of OECD Research

Assessing the Economic Impacts of Environmental Policies Evidence from a Decade of OECD Research
Author: OECD
Publisher: OECD Publishing
Total Pages: 125
Release: 2021-05-17
Genre:
ISBN: 926436711X

Over the past decades, governments have gradually adopted more rigorous environmental policies to tackle challenges associated with pressing environmental issues, such as climate change. The ambition of these policies is, however, often tempered by their perceived negative effects on the economy.

Extended Producer Responsibility

Extended Producer Responsibility
Author: Collectif
Publisher: OECD
Total Pages: 315
Release: 2016-09-20
Genre: Technology & Engineering
ISBN: 9264256377

This report updates the 2001 Guidance Manual for Governments on Extended Producer Responsibility (EPR), which provided a broad overview of the key issues, general considerations, and the potential benefits and costs associated with producer responsibility for managing the waste generated by their products put on the market. Since then, EPR policies to help improve recycling and reduce landfilling have been widely adopted in most OECD countries; product coverage has been expanded in key sectors such as packaging, electronics, batteries and vehicles; and EPR schemes are spreading in emerging economies in Asia, Africa and South America, making it relevant to address the differing policy contexts in developing countries. In light of all of the changes in the broader global context, this updated review of the guidelines looks at some of the new design and implementation challenges and opportunities of EPR policies, takes into account recent efforts undertaken by governments to better assess the cost and environmental effectiveness of EPR and its overall impact on the market, and addresses some of the specific issues in emerging market economies.